{"id":6589,"date":"2026-07-21T16:50:18","date_gmt":"2026-07-21T13:50:18","guid":{"rendered":"https:\/\/www.berjournal.com\/?p=6589"},"modified":"2026-07-21T16:50:18","modified_gmt":"2026-07-21T13:50:18","slug":"greenwashing-through-the-eyes-of-independent-auditors-evidence-from-a-latent-class-analysis","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/greenwashing-through-the-eyes-of-independent-auditors-evidence-from-a-latent-class-analysis","title":{"rendered":"Ba\u011f\u0131ms\u0131z Denet\u00e7ilerin G\u00f6z\u00fcnden Ye\u015fil Aklama: Gizli S\u0131n\u0131f Analizi Bulgular\u0131"},"content":{"rendered":"

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Makale Bilgileri<\/td>\n<\/tr>\n
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Dergi:<\/td>\nBusiness and Economics Research Journal<\/td>\n<\/tr>\n
Makalenin Ba\u015fl\u0131\u011f\u0131:<\/td>\nBa\u011f\u0131ms\u0131z Denet\u00e7ilerin G\u00f6z\u00fcnden Ye\u015fil Aklama: Gizli S\u0131n\u0131f Analizi Bulgular\u0131<\/td>\n<\/tr>\n
Yazar(lar):<\/td>\nYasemin Acar U\u011furlu, Beylem \u00c7elik<\/td>\n<\/tr>\n
Cilt:<\/td>\n17<\/td>\n<\/tr>\n
Say\u0131:<\/td>\n3<\/td>\n<\/tr>\n
Y\u0131l:<\/td>\n2026<\/td>\n<\/tr>\n
Sayfa:<\/td>\n479-499<\/td>\n<\/tr>\n
ISSN:<\/td>\n2619-9491<\/td>\n<\/tr>\n
DOI Numaras\u0131:<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
\u00d6z<\/td>\n<\/tr>\n
Bu \u00e7al\u0131\u015fma, denet\u00e7ilerin ye\u015fil aklama alg\u0131lar\u0131ndaki heterojenli\u011fi ve bu ba\u011flamda mesleki rollerine ili\u015fkin de\u011ferlendirmelerini incelemektedir. T\u00fcrkiye\u2019de faaliyet g\u00f6steren 216 ba\u011f\u0131ms\u0131z denet\u00e7iden toplanan anket verilerine dayanan gizli s\u0131n\u0131f analizi (latent class analysis; LCA) sonu\u00e7lar\u0131, \u00fc\u00e7 farkl\u0131 denet\u00e7i profilini ortaya koymaktad\u0131r: Ye\u015fil aklama konusunda d\u00fc\u015f\u00fck d\u00fczeyde kayg\u0131 sergileyen \u201cd\u00fc\u015f\u00fck risk alg\u0131s\u0131na sahip denet\u00e7iler\u201d, y\u00fcksek fark\u0131ndal\u0131k ve g\u00fc\u00e7l\u00fc etik motivasyonla karakterize edilen \u201cy\u00fcksek risk alg\u0131s\u0131na sahip denet\u00e7iler\u201d ve orta d\u00fczey de\u011ferlendirmeleri temsil eden ana ak\u0131m grup olan \u201corta risk alg\u0131s\u0131na sahip denet\u00e7iler\u201d. \u00dc\u00e7 a\u015famal\u0131 Bolck-Croon-Hagenaars (BCH) analizinin sonu\u00e7lar\u0131, mesleki deneyim ve e\u011fitim d\u00fczeyi gibi demografik ve mesleki \u00f6zelliklerin s\u0131n\u0131f \u00fcyeli\u011finin \u00f6nemli belirleyicileri oldu\u011funu g\u00f6stermektedir. Ya\u015f de\u011fi\u015fkeni tek de\u011fi\u015fkenli analizlerde istatistiksel olarak anlaml\u0131 bir farkl\u0131l\u0131\u011fa i\u015faret etmesine ra\u011fmen \u00e7ok de\u011fi\u015fkenli modelde mesleki deneyim ve hiyerar\u015fik pozisyon ile payla\u015ft\u0131\u011f\u0131 y\u00fcksek varyans sebebiyle ba\u011f\u0131ms\u0131z a\u00e7\u0131klay\u0131c\u0131 g\u00fcc\u00fcn\u00fc yitirmi\u015ftir. Bu bulgu ya\u015f\u0131n etkisinin do\u011frudan olmaktan ziyade deneyim ve g\u00f6rev tan\u0131m\u0131 \u00fczerinden \u015fekillendi\u011fini g\u00f6stermektedir. Bulgular, denet\u00e7ilerin ye\u015fil aklama alg\u0131lar\u0131n\u0131n homojen bir yap\u0131 sergilemedi\u011fini ortaya koymaktad\u0131r. Bu durum, yan\u0131lt\u0131c\u0131 \u00e7evresel a\u00e7\u0131klamalar\u0131n daha etkili bir \u015fekilde tespit edilebilmesi i\u00e7in hedefe y\u00f6nelik e\u011fitim programlar\u0131n\u0131n geli\u015ftirilmesi ve mevcut denetim standartlar\u0131n\u0131n g\u00fc\u00e7lendirilmesi gereklili\u011fine i\u015faret etmektedir. S\u00fcrd\u00fcr\u00fclebilirlik ile ilgili konularda denetim mesle\u011fi i\u00e7indeki g\u00f6zlemlenemeyen heterojenli\u011fi ampirik olarak tan\u0131mlay\u0131p profilleyen bu ara\u015ft\u0131rma, mevcut literat\u00fcre katk\u0131 sunmaktad\u0131r.<\/td>\n<\/tr>\n
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Anahtar Kelimeler:<\/td>\nYe\u015fil Aklama, Gizli S\u0131n\u0131f Analizi (LCA), Denet\u00e7i Alg\u0131s\u0131, S\u00fcrd\u00fcr\u00fclebilirlik Raporlamas\u0131, Denetim Mesle\u011fi<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
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JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/td>\nM40, M41, Q56<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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Makale Bilgileri Dergi: Business and Economics Research Journal Makalenin Ba\u015fl\u0131\u011f\u0131: Ba\u011f\u0131ms\u0131z Denet\u00e7ilerin G\u00f6z\u00fcnden Ye\u015fil Aklama: Gizli S\u0131n\u0131f Analizi Bulgular\u0131 Yazar(lar): Yasemin Acar U\u011furlu, Beylem \u00c7elik Cilt: 17 Say\u0131: 3 Y\u0131l: 2026 Sayfa: 479-499 ISSN: 2619-9491 DOI Numaras\u0131: \u00d6z Bu \u00e7al\u0131\u015fma, denet\u00e7ilerin ye\u015fil aklama alg\u0131lar\u0131ndaki heterojenli\u011fi ve bu ba\u011flamda mesleki rollerine ili\u015fkin de\u011ferlendirmelerini incelemektedir. T\u00fcrkiye\u2019de faaliyet […]<\/p>\n

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